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Governmental Accounting Standards Board (GASB) Reports

These reports detail schedules of employer allocations in various MainePERS plans, including the PLD Consolidated Plan and the State Employee and Teacher Plan. Our GASB reports provide employers and others with the allocation of total liabilities attributable to each employer at June 30th of each year.

2021 GASB Reports

GASB 75

(Audited) Schedules of Employer Allocations & OPEB Amounts by Employer (PDF)

(Unaudited) State/Teacher-Schedule of Employer Allocations (Excel)

(Unaudited) PLD-Schedule of Employer Allocations (Excel)

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)

(Unaudited) State/Teacher-Schedule of Employer Allocations (Excel)

(Unaudited) PLD-Schedule of Employer Allocations (Excel)

2020 GASB Reports

GASB 75

(Audited) Schedules of Employer Allocations & OPEB Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)
2019 GASB Reports

GASB 75

(Audited) Schedules of Employer Allocations & OPEB Amounts by Employer (PDF)

(Unaudited) State/Teacher-Schedule of Employer Allocations (Excel)

(Unaudited) PLD-Schedule of Employer Allocations (Excel)

GASB 68

(Audited) Schedules of Employer Allocations & Penson Amounts by Employer (PDF)

(Unaudited) State/Teacher-Schedule of Employer Allocations (Excel)

(Unaudited) PLD-Schedule of Employer Allocations (Excel)

2018 GASB Reports

GASB 75

(Audited) Schedules of Employer Allocations & OPEB Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)
2017 GASB Reports

GASB 75

(Audited) Schedules of Employer Allocations & OPEB Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
Unaudited) PLD–Schedule of Employer Allocations (Excel)
2016 GASB Reports

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)
2015 GASB Reports

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) State/Teacher–Schedule of On-Behalf Payments (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)
Net Pension Liability Sensitivity – Agent Employer Plans (Excel)
2014 GASB Reports

GASB 68

(Audited) Schedules of Employer Allocations & Pension Amounts by Employer (PDF)
(Unaudited) State/Teacher–Schedule of Employer Allocations (Excel)
(Unaudited) PLD–Schedule of Employer Allocations (Excel)
PLD Example Employer Cost-Sharing Pension Plan (PDF)
Net Pension Liability Sensitivity – Agent Employer Plans (Excel)